Rajasthan High Court - Jodhpur
M/S. Mahadev Cotton Pressing vs State Of Rajasthan ... on 29 November, 2023
Author: Vijay Bishnoi
Bench: Vijay Bishnoi
[2023:RJ-JD:41205-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 2384/2022
M/s. Mahadev Cotton Pressing, Through Its Partner Mrs.
Kaushalya W/o Shri Budha Ram Saini (Age 28 Year), Having
Principal Place Of Business At 993/5, Near Tolanadi, Jodhpur
Road Bhopalgarh, Jodhpur-342603 (Rajasthan)
----Petitioner
Versus
1. State Of Rajasthan, Through Joint Secretary (Tax)
Finance Department (Tax Division), 1St Floor, Main
Building, Gate-2, Government Secretariat, Jaipur,
Rajasthan - 302005
2. Commissioner, Commercial Taxes Department, Kar
Bhawan, Ambedkar Circle, C-Scheme, Bhawani Singh
Road, Jaipur, Rajasthan.
3. Joint Commissioner, Circle-B, Jodhpur Ac/cto Ward,
Jodhpur (Rajasthan)
4. The Appellate Authority, Rajasthan Goods And Service Tax
Jodhpur (Rajasthan)
5. Goods And Service Tax Network (Gstn), Through Its Ceo,
East Wing, Worldmark 1, 4Th Floor, Tower B, Aerocity,
New Delhi - 110037
----Respondents
For Petitioner(s) : Mr. Prateek Gattani
For Respondent(s) : Mr. Hemant Dutt,
Mr. Kuldeep Vaishnav,
Mr. Sunil Bhandari
HON'BLE MR. JUSTICE VIJAY BISHNOI
HON'BLE MR. JUSTICE MUNNURI LAXMAN
Judgment / Order
29/11/2023
This writ petition is filed by the petitioner claiming following
reliefs :
[2023:RJ-JD:41205-DB] (2 of 4) [CW-2384/2022]
"1. In the aforesaid circumstances, the Petitioner
most humbly pray before your Lordship:
a. To issue writ of mandamus and/or any other
appropriate writ(s) for directing the Respondents more
particularly Respondent No.4 and Respondent No.5 to
restore the Appeal filed by the Petitioner in Form GST
APL-01 and accordingly decide the same on merit
without considering the period of limitation for filing of
appeal in terms of provisions of Section 107 of the
CGST Act / RGST Act;
b. To issue order(s), direction (s), writ(s) or any
other relief(s) as this Hon'ble Court deems fit and
proper in the facts and circumstances of the case and
in the interest of justice;
And for this act of kindness, the Petitioner shall,
as in duty bound, ever pray."
Brief facts of the case are that the petitioner was registered
under the GST Act, however, the said registration came to be
canceled by the competent authority vide order dated 16.08.2021.
Against the cancellation of registration, the petitioner has
remedy to prefer appeal under Section 107 of the Central Goods
and Service Tax Act, 2017 within three months from the date of
cancellation of registration, which can be extended by a further
period of 30 days. The petitioner had a period up to 15.12.2021 to
prefer an appeal against the cancellation of GST registration
before the Appellate Authority, however, the appeal was preferred
by the petitioner on 03.01.2022.
The appeal filed by the petitioner came to be dismissed on
5.1.2022 by the appellate authority treating it as time barred.
Later on, the Hon'ble Supreme Court on 10.1.2022, while
taking cognizance for Extension of Limitation (Miscellaneous
Application No.21/2022 in MA 665/2021 in SMW(C) No.3/2020)
[2023:RJ-JD:41205-DB] (3 of 4) [CW-2384/2022]
has passed a general order and observed that in case where the
limitation would have expired during the period between
15.03.2020 till 28.02.2022, all the affected persons shall have a
limitation period of 90 days from 01.03.2022. The relevant portion
of the order passed by the Hon'ble Supreme Court reads as
under :
"In cases where the limitation would have
expired during the period between 15.03.2020 till
28.02.2022. notwithstanding the actual balance period
of limitation remaining. all persons shall have a
limitation period of 90 days from 01.03.2022. In the
event the actual balance period of limitation
remaining. with effect from 01.03.2022 is greater than
90 days. that longer period shall apply."
Pursuant to that, the petitioner has filed an application
before the appellate authority for revival of the appeal, however,
the appellate authority did not respond to the same. Hence, this
writ petition.
Learned counsel for the petitioner has submitted that the
delay in filing the appeal was bonafide and the respondents ought
to condone the delay and required to decide the appeal preferred
by the petitioner against cancellation of GST registration on
merits.
Learned counsel for the petitioner has placed reliance on the
decision of a Co-ordinate Bench of this Court dated 10.11.2022
passed in DB Civil Writ Petition No.16269/2022 - Prakash Purohit
Vs. The Commissioner, Central Goods and Service Tax & Ors.
Reply to the writ petition is filed on behalf of the
respondents, wherein submissions made by learned counsel for
the petitioner have been opposed.
[2023:RJ-JD:41205-DB] (4 of 4) [CW-2384/2022]
Taking into consideration the overall facts and circumstances
of the case and keeping in view the order dated 10.1.2022 passed
by the Hon'ble Supreme Court in Miscellaneous Application
No.21/2022 in MA 665/2021 in SMW(C) No.3/2020, we are of the
view that the respondents were required to decide the appeal filed
by the petitioner on merits while condoning the delay.
Resultantly, this writ petition is allowed and the order dated
5.1.2022 passed by the appellate authority is set aside. The
appellate authority is directed to decide the appeal filed by the
petitioner against cancellation of GST Registration on merits
expeditiously while treating the same within limitation.
Ordered accordingly.
(MUNNURI LAXMAN),J (VIJAY BISHNOI),J
95-DivyaTak/-
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